The income statement for Nighty Night, Inc. is divided into two product lines, blankets and pillows, as follows: Blankets Pillows Total Sales revenue $ 900 comma 000 $ 520 comma 000 $ 1 comma 420 comma 000 Variable costs 450 comma 000 450 comma 000 900 comma 000 Contribution margin 450 comma 000 70 comma 000 520 comma 000 Fixed costs 65 comma 000 97 comma 000 162 comma 000 Operating income (loss) $ 385 comma 000 $(27 comma 000) $ 358 comma 000 Nighty Night, Inc. should eliminate the pillows product line only, if by doing so, they can eliminate more than $ 70 comma 000 of fixed costs

A. True

B. False